DEVILLE Assurances: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DEVILLE Assurances
Largest movements
- Receivables within one year +€74,859
up €74,859 (+115.3%), from €64,944 to €139,803
of which Other amounts receivable: +€55,615
- Intangible fixed assets -€53,950
down €53,950 (-33.3%), from €161,850 to €107,900
- Tangible fixed assets +€23,331
up €23,331 (+3860.7%), from €604 to €23,935
of which Furniture and vehicles: +€23,586
- Cash -€20,871
down €20,871 (-74.3%), from €28,099 to €7,229
mainly Receivables within one year (-€74,859) and Current portion of long-term debt (-€37,989)
- Current portion of long-term debt -€37,989
down €37,989 (-73.3%), from €51,814 to €13,825
- Reserves +€37,933
up €37,933 (+4.9%), from €766,806 to €804,739
of which Distributable reserves: +€37,933
- Financial income -€208,482
down €208,482 (-98.3%), from €212,000 to €3,518
- Taxes -€29,324
down €29,324 (-48.5%), from €60,509 to €31,185
- Other operating charges +€18,855
up €18,855 (+75.7%), from €24,893 to €43,748
- Staff costs +€17,158
up €17,158 (+14.8%), from €116,270 to €133,428
- Gross operating margin -€3,384
down €3,384 (-1.1%), from €311,533 to €308,149
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,447,983 | €1,471,494 | +€23,511 | +1.6% |
| Fixed assets | 21/28 | €1,354,454 | €1,323,835 | -€30,619 | -2.3% |
| Intangible fixed assets | 21 | €161,850 | €107,900 | -€53,950 | -33.3% |
| Tangible fixed assets | 22/27 | €604 | €23,935 | +€23,331 | +3860.7% |
| Plant, machinery and equipment | 23 | €604 | €349 | -€255 | -42.2% |
| Furniture and vehicles | 24 | - | €23,586 | +€23,586 | |
| Financial fixed assets | 28 | €1,192,000 | €1,192,000 | = | 0.0% |
| Current assets | 29/58 | €93,529 | €147,659 | +€54,130 | +57.9% |
| Amounts receivable within one year | 40/41 | €64,944 | €139,803 | +€74,859 | +115.3% |
| Trade receivables | 40 | €34,944 | €54,188 | +€19,244 | +55.1% |
| Other amounts receivable | 41 | €30,000 | €85,615 | +€55,615 | +185.4% |
| Cash at bank and in hand | 54/58 | €28,099 | €7,229 | -€20,871 | -74.3% |
| Deferred charges and accrued income | 490/1 | €486 | €627 | +€141 | +29.1% |
| Total equity and liabilities | 10/49 | €1,447,983 | €1,471,494 | +€23,511 | +1.6% |
| Equity | 10/15 | €978,062 | €1,015,995 | +€37,933 | +3.9% |
| Contributions | 10/11 | €210,000 | €210,000 | = | 0.0% |
| Reserves | 13 | €766,806 | €804,739 | +€37,933 | +4.9% |
| Non-distributable reserves | 130/1 | €21,000 | €21,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €21,000 | €21,000 | = | 0.0% |
| Distributable reserves | 133 | €745,806 | €783,739 | +€37,933 | +5.1% |
| Profit (loss) carried forward | 14 | €1,257 | €1,257 | = | 0.0% |
| Amounts payable | 17/49 | €469,921 | €455,498 | -€14,422 | -3.1% |
| Amounts payable after more than one year | 17 | €9,080 | €19,168 | +€10,088 | +111.1% |
| Financial debts | 170/4 | €9,080 | €19,168 | +€10,088 | +111.1% |
| Amounts payable within one year | 42/48 | €460,841 | €436,331 | -€24,510 | -5.3% |
| Current portion of amounts payable after more than one year | 42 | €51,814 | €13,825 | -€37,989 | -73.3% |
| Trade debts | 44 | €11,311 | €14,920 | +€3,609 | +31.9% |
| Suppliers | 440/4 | €11,311 | €14,920 | +€3,609 | +31.9% |
| Taxes, remuneration and social security | 45 | €111,223 | €111,506 | +€282 | +0.3% |
| Taxes | 450/3 | €95,569 | €89,674 | -€5,895 | -6.2% |
| Remuneration and social security | 454/9 | €15,654 | €21,831 | +€6,177 | +39.5% |
| Other amounts payable | 47/48 | €286,492 | €296,080 | +€9,588 | +3.3% |
| Remuneration, social security and pensions | 62 | €116,270 | €133,428 | +€17,158 | +14.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,205 | €57,295 | +€3,090 | +5.7% |
| Other operating charges | 640/8 | €24,893 | €43,748 | +€18,855 | +75.7% |
| Non-recurring operating charges | 66A | - | €3,552 | +€3,552 | |
| Gross operating margin | 9900 | €311,533 | €308,149 | -€3,384 | -1.1% |
| Operating profit (loss) | 9901 | €116,165 | €70,126 | -€46,039 | -39.6% |
| Financial income | 75/76B | €212,000 | €3,518 | -€208,482 | -98.3% |
| Recurring financial income | 75 | €212,000 | €3,518 | -€208,482 | -98.3% |
| Financial charges | 65/66B | €6,850 | €4,526 | -€2,324 | -33.9% |
| Recurring financial charges | 65 | €6,850 | €4,526 | -€2,324 | -33.9% |
| Profit (loss) for the period before taxes | 9903 | €321,314 | €69,118 | -€252,197 | -78.5% |
| Income taxes | 67/77 | €60,509 | €31,185 | -€29,324 | -48.5% |
| Profit (loss) for the period | 9904 | €260,806 | €37,933 | -€222,873 | -85.5% |
| Profit (loss) for the period to be appropriated | 9905 | €260,806 | €37,933 | -€222,873 | -85.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.